Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 50,000 ounces from the Blending Department. During the period, the Filling Department completed 46,000 ounces, including 4,000 ounces of work in process at the beginning of the period. The ending work in process inventory was 8,000 ounces How many ounces were started and completed during the period? ounces Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (60% complete). During the period, 46,000 ounces were completed. The ending work in process inventory was 8,000 ounces (25% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 4,000 ounces in beginning work in process inventory (60% complete). During the period, 46,000 ounces were completed. The ending work in process inventory was 8,000 ounces (25% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Cost per Equivalent Unit The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $20,000. The conversion cost for the period in the Filling Department is $4,560. The total equivalent units for direct materials and conversion are 50,000 ounces and 45,600 ounces, respectively. Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent. Direct materials cost per equivalent unit: per ounce Conversion costs per equivalent unit: per ounce